# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十一条 (Supplementary Provisions, Article 71)（社会保険診療報酬の所得計算の特例に関する経過措置） — address `suppl-4301-7/art-71` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-71 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十一条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees caption: machine translation, not official suppl-4301-7/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-71 **第一項** 新租税特別措置法第二十六条（第二項第二号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。 suppl-4301-7/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-71/par-1 The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date. machine translation, not official --- ## Cites - suppl-4301-7/art-71/par-1: 第四号 → 租税特別措置法 第二十六条第二項第四号 (Article 26, paragraph (2), item (iv)), art-26/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-26/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-4 - suppl-4301-7/art-71/par-1: 新租税特別措置法第二十六条 → 租税特別措置法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-26 · https://japanlaw.org/l/332AC0000000026/art-26 - suppl-4301-7/art-71/par-1: 同項 → 租税特別措置法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2 - suppl-4301-7/art-71/par-1: 第二項第二号 → 租税特別措置法 第二十六条第二項第二号 (Article 26, paragraph (2), item (ii)), art-26/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-26/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-595, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07